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Registered number: 14850635
Marisa Consultancy Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14850635
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 89,230 33,903
Cash at bank and in hand 386 5,366
89,616 39,269
Creditors: Amounts Falling Due Within One Year 5 (88,694 ) (38,691 )
NET CURRENT ASSETS (LIABILITIES) 922 578
TOTAL ASSETS LESS CURRENT LIABILITIES 922 578
NET ASSETS 922 578
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 921 577
SHAREHOLDERS' FUNDS 922 578
Page 1
Page 2
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Marie Radegonde
Director
06/10/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Marisa Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14850635 . The registered office is 27 The Mount, Rickmansworth, WD3 4DW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: )
1 -
4. Debtors
2025 2024
£ £
Due within one year
Other debtors 89,230 33,903
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 1,250 -
Taxation and social security 87,444 38,691
88,694 38,691
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2024 Amounts advanced Amounts repaid Amounts written off As at 31 May 2025
£ £ £ £ £
Ms Marie Radegonde 33,903 55,327 - - 89,230
The above loan is unsecured, interest free and repayable on demand.
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